, Horse tax - Volume 30 - Counties (L-W) (see 'More info' for county details), E326/9/30&destination=/virtual-volumes/volume-images/volume_data-E326-9-30/REX01666?image_number=39){kind=link}
Volume contents
- 1 - 1797-8 counties , Lanarkshire
- 32 - 1797-8 counties , Midlothian
- 64 - 1797-8 counties , Morayshire
- 68 - 1797-8 counties , Nairnshire
- 70 - 1797-8 counties , Peebleshire
- 78 - 1797-8 counties , Perthshire
- 90 - 1797-8 counties , Renfrewshire
- 108 - 1797-8 counties , Ross-shire
- 112 - 1797-8 counties , Roxburghshire
- 130 - 1797-8 counties , Selkirkshire
- 134 - 1797-8 counties , Shetland
- 136 - 1797-8 counties , Stirlingshire
- 156 - 1797-8 counties , Sutherland
- 158 - 1797-8 counties , West Lothian
- 168 - 1797-8 counties , Wigtownshire
| Date | Masters/mistresses names and designations | Actual # | 1 horse | 2 horses | 3-5 horses | 6 or more horses | Duty | 10% per 31 George III | 10% per 36 George III |
|---|---|---|---|---|---|---|---|---|---|
| Total Brought forward | £395.17.0 | ||||||||
| Surcharges | |||||||||
| 6 Jan 1798 | John Cundee Brewer Leith | 2 | 1 | 1 | £2.10.0 | £0.5.0 | £2.10.0 | ||
| Thomas Jamieson, Sheriffbrae Leith | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Archibald Campbell Younger , Brewer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| Robert Playfair, writer | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| William Allan Merchs [Merchants] Leith | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | ||||
| 10 Jan 1798 | John Learmonth, Tanner | 1 | 1 | £0.10.0 | £0.1.0 | £0.10.0 | |||
| 7 | 6 | 1 | £7.10.0 | £0.15.0 | £7.10.0 |
Transcribe other information
[Page] 39
Edin. [Edinburgh] March 1798 I John Scott assistant Surveyor aforesaid do [hereby]
certify that upon careful examination of the foregoing Rates and Duties I [find]
[the] amount in whole to the sum of Four Hundred & forty Eleven pounds and twelve [Shillings]
Sterling; and that the 7 March current I delivered into the office of George
Cranston Esqr Collector of said Duties a Duplicate of this account [which]
contained my Oath that Requisitions were duly left with the [preceding]
Inhabitants of the dates aforesaid; and that this account is made up [from]
their several Returns or from the best information I could [procure]
when they failed to make such Returns [John] Scott
Scottish Exchequer (Tax Records), Horse tax - Volume 30 - Counties (L-W) (see 'More info' for county details), E326/9/30
This volume contains information on who paid horse tax in the counties of Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin and Forres), Nairnshire, Orkney, Peeblesshire, Perthshire, Renfrewshire, Ross-shire, Roxburghshire, Selkirkshire, Shetland (lordship of Zetland), Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire, between the 5th of April 1797 until the 5th of April 1798.
Scottish Exchequer (Tax Records)
The Scottish Exchequer, and subsequently the Court of Exchequer, were concerned with the accounting of collected taxes in Scotland. These taxes include the Carriage tax (1785-1798), Cart tax (1785-1798), Clock and watch tax (1797-1798), Dog tax (1797-1798), Farm horse tax (1797-1798), Servant tax (1777-1798), Hearth tax (1691-1695), Horse tax (1785-1798), Inhabited house tax (1778-1798), Land tax (1645-1831), Poll tax (1694-1698), Shop tax (1785-1789), Window tax (1748-1798). Following the Consolidating Acts (38 Geo. III cap. 40 and 41), the duties on windows, inhabited houses, male servants, carts, carriages and dogs were incorporated in Consolidated Schedules of Assessed Taxes (1798-1799).